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A public entity sought clarification on whether contributions to and the receipt of 85% of profits from an interactive competition were subject to VAT. The DGT ruled that, as the arrangement constitutes a provision of services rather than a co-production, the transaction is subject to tax.
Cuestión planteada Si las aportaciones que realice cada parte se encontrarían sujetas al Impuesto sobre el Valor Añadido. Si la recepción de su parte del beneficio (85 por ciento del ingreso neto obtenido por la colaboradora) por la consultante se encontraría sujeta al Impuesto sobre el Valor Añadido y, en su caso, base imponible de dicha operación.
La entidad consultante realiza prestaciones de servicios a título oneroso (selección y cesión de vídeos, cesión de espacio televisivo y emisión) a favor de la entidad colaboradora. Estas operaciones están sujetas al IVA con el tipo general del 21%. La base imponible será el importe de la contraprestación, que en este caso es el 85% de los ingresos netos obtenidos por la entidad colaboradora.
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